Law: Sales Tax Act, 1990

Section: 2,2(1),46,47(1)

Law: Federal Excise Rules, 2005

Section: 51

Law: Federal Excise Act, 2005

Section: 2(3),34(2)(3)

Law: Customs Act, 1969

Section: 194C,196

(a) Customs Act (IV of 1969)--Ss.194-C & 196---Sales Tax Act (VII of 1990), Ss.2(1), 46 & 47(1)-- Federal Excise Act (VII of 2005), Ss 2(3) & 34(2)(3)---Federal Excise Rules, 2005, R.51---Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006, R.2(1)(c)---Constitution of Pakistan (1973), Art. 199---Constitutional Petition---Appeal to Customs, Excise & Sales Tax Appellate Tribunal---Marking of appeal by Registrar directly to a single Member of Tribunal under some administrative arrangement without its initial entrustment by Chairman to a Bench of two Members comprising such single Member---Decision of appeal by single Member of Tribunal challenged through reference application/appeal before High Court---Validity---Where case was initially entrusted by Chairman to a Bench of Two Members, but same after being part-heard could not be decided by such Bench due to certain circumstances, then Chairman keeping in view expediency and exigency of case could entrust same to single Member of same Bench---Such authority of Chairman was not a routine, incidental and ministerial in nature, but was dependant upon due application of mind to question as to which case should be allotted to a single Member Judicial or Technical on account of its nature and question involved therein---Where an authority had been conferred upon a particular person, then same had to be exercised by him alone and could not be further delegated---Such authority of Chairman could not be delegated to Registrar either at the time of institution of case or during its pendency---Question of exercise of such authority and jurisdiction by Chairman could not be equated with mere a procedural or substantial compliance rule---Impugned order passed by such single Member in matter falling either within purview of Customs Act, 1969, Sales Tax Act, 1990 or Federal Excise Act, 2005 could not sustain for error of jurisdiction---Question of lack of jurisdiction had not been raised before such single Member, thus, no question of law arose out of impugned order and High Court could not set aside same in exercise of its jurisdiction under special law---High Court converted…